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Guide to filling in a SOP for unexplained cash deposits

This guide explains how to fill in a SOP for this type of dispute. The examples provided are meant to be a guide only. If your situation is similar to the scenario, you will still need to provide specific evidence to support your view.

We suggest you save the SOP form on your computer because you’ll have to print the filled in form and send it to us. If you set up your own document, use the same headings used in our SOP form and attach our form as the cover sheet.

Personal details

Complete the first page of the SOP form with your personal details.

Whether you continue to use our form for the remainder of your SOP or set up your own document, please use our form as a cover sheet.

If you have an agent, please include their details under "Tax agent's details".

If you have been in contact with an Inland Revenue staff member about the dispute, include their name on the SOP. It's important to date the SOP because time limits apply for responding.

What facts support your view?

For this question you'll state the facts and circumstances relevant to your dispute that you'll be relying on to support your view. If you think the amounts in dispute have changed, give the updated amounts. You don't present your reasons for your view at this question.

What questions need to be answered to resolve this dispute?

This is where you present the questions or issues that need to be resolved for your dispute.

Why do you think your view is correct?

This is where you present your reasons for your view. You'll need to explain why your view is correct, and how this is supported by the relevant law.

If you can't provide the details of any relevant legislative provisions, you'll need to provide enough details so that we can identify them for you.

List the evidence you're relying on

List the evidence that will support your view and the facts you're relying on. Attach copies of any documents you haven't already provided to us to your SOP.

Final steps

If you would like to receive a response from us by email, and you haven't already provided consent, tick the box giving consent to two-way communication by email and provide your email address.

Take some time to consider the checklist. It's important that your SOP contains sufficient information to meet the legal requirements.

Once your SOP is complete, send it to the Inland Revenue staff member you have been dealing with or to the address provided on the form.